Editor Schmitt (accounting, U. of Central Florida) presents this latest volume of research into accounting behavior, drawn from a variety of conventional fields including psychology, sociology,
economics, and ethics. Several chapters address liability issues, including the impact of web impression management practices on litigation awards, liability faced by auditors when identifying
and/or investigating fraud risks, and liability effects of offshore auditing. Issues of ethics and honesty comprise another large section, including effects on budgetary reporting honesty when
peer behavior is known, individual characteristics affecting reporting, the influence of moral reasoning on tax professionals, and the relationship of values to political orientation and moral
reasoning for certified public accountants. The last two chapters investigate taxpayer perceptions of the updated Innocent Spouse Equitable Relief procedure, and the effect of auditor changes
on lending decisions. There is no index. Distributed in North America by Turpin Distribution. Annotation ©2013 Book News, Inc., Portland, OR (booknews.com)
